Flush Mate Co. wholesales bathroom fixtures. During the current fiscal year, Flush Mate Co. received the following notes:

	Date	Face Amount	Term	Interest Rate
1.	Mar. 6	$78,600	45 days	5%
2.	Apr. 23	25,600	60 days	8%
3.	July 20	37,100	120 days	6%
4.	Sept. 6	49,600	90 days	7%
5.	Nov. 29	30,700	60 days	6%
6.	Dec. 30	68,600	30 days	6%

	Required:
1.	Determine for each note (a) the due date and (b) the amount of interest due at maturity, identifying each note by number. (Note: Round each interest computation to the whole dollar.)
2.	Journalize the entry to record the dishonor of Note (3) on its due date. Refer to the Chart of Accounts for exact wording of account titles.
3.	Journalize the adjusting entry to record the accrued interest on Notes (5) and (6) on December 31. Refer to the Chart of Accounts for exact wording of account titles.
4.	Journalize the entries to record the receipt of the amounts due on Notes (5) and (6) in January. Refer to the Chart of Accounts for exact wording of account titles.